IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Number UILC Subject Release Date
202305002 1362.02-00 Termination of Election 02/03/2023
202305002 1362.02-02 Ceases to be Small Business Corporation 02/03/2023
202305002 1362.04-00 Inadvertent Terminations 02/03/2023
202305004 1361.03-00 Certain Trusts Permitted as Shareholders 02/03/2023
202305004 1361.03-01 Grantor Trusts 02/03/2023
202305004 1361.03-02 Qualified Subchapter S Trusts 02/03/2023
202305004 1362.00-00 Election by Small Business Corporation 02/03/2023
202305004 1362.02-00 Termination of Election 02/03/2023
202305004 1362.02-02 Ceases to be Small Business Corporation 02/03/2023
202305004 1362.04-00 Inadvertent Terminations 02/03/2023
202305005 9100.00-00 Extension of Time for Making Certain Elections 02/03/2023
202305006 7701.00-00 Definitions 02/03/2023
202305007 7701.00-00 Definitions 02/03/2023
202305008 7701.00-00 Definitions 02/03/2023
202305009 856.01-00 Income Requirements 02/03/2023
202305010 1502.13-00 Intercompany Transactions 02/03/2023
202305011 6037.00-00 Return of S Corporation 02/03/2023
202305012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/03/2023
202305013 501.07-00 Social Clubs 02/03/2023
202305014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/03/2023
202305015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/03/2023
202305016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/03/2023
202305017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/03/2023
202305018 4942.03-07 Set-Asides 02/03/2023
202305019 4945.04-04 Grants to Individuals 02/03/2023
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